Introducing Research Proposal Writing Service

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Psychological Egoism Theory Essay - 2108 Words

The theory of psychological egoism is indeed plausible. The meaning of plausible in the context of this paper refers to the validity or the conceivability of the theory in question, to explain the nature and motivation of human behavior (Hinman, 2007). Human actions are motivated by the satisfaction obtained after completing a task that they are involved in. For example, Mother Teresa was satisfied by her benevolent actions and activities that she spent her life doing. As Hinman (2007) points out, she was likely to reduce in activity if she experienced any dissatisfaction in her endeavors. Therefore, no matter how much altruism theorists try to argue about the degree of inclination of an action towards non self-interest,†¦show more content†¦In his argument, Hinman (2007) asserts that every action that people engage in is motivated by self-interests or pleasure or direct benefits the agent or to avoid living with guilt in the future. This is the nature of human beings. Even the most altruistic action is in actual sense motivated by the egocentric desire of the actor (Hugh, 1898). Hugh (1898) further argues that people recognize that they are motivated, in most if not all cases by their need to advance their self-interest. However, when they reflect on this issue, they are mistaken by the urge to believe that the truth is the centrally of this. Actions that are meant to show concern for other people, such as helping the needy are self-satisfying to the actor, and they expect that they will their reputation in the society and obtain returned favors. A good example is that of political aspirant who might engage in a lot of philanthropic activities in his community to win the support of his constituents. Helping people is a noble thing to do especially when it comes to the application of natural justice, where human beings help those who are suffering. There is always a hidden intention in every action that is obscured by the notion of philanthropy. Returned favors expectation might not be the ultimate intention as to why people may perform an act (Michael, 1978). However, it will be illogical to say that these intentions wereShow MoreRelatedThe Theory Of Psychological And Ethical Egoism959 Words   |  4 PagesWhen looking at the ideas of egoisms, two major views come out in the form of psychological and ethical egoism. While both of the views hinge on the idea that everybody acts in their own self-interest, the major separator is that ethical egoist views their pursuit of their personal gain morally right (106), even if they have to kill or steal for it, compared to the psychosocial egoist who just state that the only thing that motivates humans is their self-interest while the mo ral standings stay theRead MoreThe Theory Of Psychological Egoism And Ethical Egoism Essay1039 Words   |  5 PagesJames Rachels introduces in his written works, Egoism and Moral Skepticism, two different theories of human nature: psychological egoism and ethical egoism. The theory of psychological egoism refers to the view that all human actions are self-centered. On the other hand, the theory of ethical egoism is the idea that we are not obligated to do anything other than what is in our interest. Most individuals would consistently believe in ethical egoism because most generally care about the well-beingRead MorePsychological Theories Of Psychological Egoism1191 Words   |  5 Pagesegoistically driven? This dissertation will take a closer look at these questions while exploring the views of psychological egotism and what its supporters believe drives us to act in certain ways. Although psychological egoism has not been attributed to many philosophers, it brings forth an inte resting debatable point of view of human behavior. While psychological egoism is unquestionably a perceived theory, there hasn’t always been a substantial amount of experimental data that relates to the debate. HoweverRead MoreEgoism, Psychological And Ethical, And Altruism1141 Words   |  5 Pagesquestions bring to the surface the topics of egoism, psychological and ethical, and altruism. Egoism in general means that people think of their own advantage. They have high opinions of themselves and dote on themselves. Meaning they live and breathe off of self-praise. Most of the time this word has a negative connotation to it, and it is looked down upon (Flynn 459). Egoism falls into two categories: psychological and ethical. The term psychological egoism refers to the mindset that there is no suchRead MoreThe Concept Of Selfishness Is Viewed By The Ethical And Psychological Ethics1307 Words   |  6 Pagespaper, I will discuss how the concept of selfishness is viewed by the ethical and psychological egoists. I will also examine both sides of the issue, those for and against the theories, while citing the text, â€Å"Doing Ethics: Moral Reasoning and Contemporary Issues† and the views of philosophers in it such as Joel Feinberg and Theodore Schick. I plan to use all the above in order to support my argument that the psychological and ethical egoist would be wron g to think Amy is looking out for her own selfishRead MoreEthics of Welfare and Government Assistance Essay1502 Words   |  7 Pagesmoral point of view would be from the psychological egoist perspective. An egoist is a person who believes all that matters in moral issues are the elements that deal with self. They are believers that all people’s decisions in life are based on selfishness. Therefore, if welfare were a charity, rather than a government run program, the psychological egoists of the world probably would most likely not contribute. On the other side of the coin, psychological egoism would suggest that all people who qualifyRead MoreModule 2 Business Ethics Case Assignme Essay1717 Words   |  7 Pagesview that we should be actively trying to promote overall happiness, and one has a serious incompatibility with psychological egoism. Thus, his apparent endorsement of Hobbesian psychological egoism created problems in understanding his moral theory since psychologi cal egoism rules out acting to promote the overall well-being when that it is incompatible with one’s own. For the psychological egoist, that is not even a possibility. So, given ‘ought to imply can’ it would follow that we are not obligatedRead MorePsychological Egoism662 Words   |  3 PagesPsychological egoism is the view that everyone always acts selfishly. It describes human nature as being wholly self-centered and self-motivated. Psychological egoism is different from ethical egoism in their â€Å"direction of fit† to the world. Psychological ego-ism is a factual theory. It aims to fit the world. In the world is not how psychological ego-ism says it is because someone acts unselfishly, then something is wrong with psycho-logical egoism. In my opinion this argument is completely wrongRead MoreEthical and Psychological Hedonism Essay1395 Words   |  6 PagesEthical hedonism and psychological hedonism are two of the more studied versions of hedonism . These two theories are similar at their foundations (soon to be discussed) but when defined in terms of values, one is descriptive and the other is normative. Neither ethical nor psychological hedonism is perfect, I believe, though each has important strengths which offer the basis for discussion. Additionally, some arguments and ideas presented by Robert Nozick in his essay â€Å"The Experience Machine† proveRead MorePsychological and Ethical Egoism Essay1863 Words   |  8 Pages Egoism is a teleological theory of ethics that sets the ultimate criterion of morality in some nonmoral value (i.e. happiness or welfare) that results from acts (Pojman 276). It is contrasted with altruism, which is the view that ones actions ought to further the interests or good of other people, ideally to the exclusion of ones own interests (Pojman 272). This essay will explain the relation between psychological egoism and ethical egoism. It will examine how someone who believes in psychological

Using Social Media In The Workplace To Communicate †Free Samples

Question: Discuss about the Using Social Media In The Workplace To Communicate. Answer: Introduction In present days, social media plays an effective role in the workplace. Social media is the place, where the employees and employers can be involved together. This can help to evaluate the communication effectively, where the information can be shared in an effective way. Social media can be used for the personal and professional purpose. According to Collins, Shiffman and Rock (2016), social media can encourage the employees to increase the participation and productivity of the organization. Most of the organizations fail to motivate t he employees for the employee engagement and as a result, the performance of the employees reduces due to ineffective communication. The study focuses on the effectiveness of the social media in case of communicating effectively in the workplace. Usage of social media for effective employee communication As mentioned by Kissel and Bttgen (2015), social media is growing in present days as the effective communication tool. The employers can convey the messages in various platforms so that the employees can understand the messages completely. The message can be shared formally and informally. Social media is the place, where the employees get the chance to know the other employees easily as many employees cannot communicate effectively face- to- face. Social media is one of the best platforms that make the communicating procedure easier to share the information (Vaast Kaganer, 2013). Most of the people do not feel easy to communicate face- to- face, whereas communicating is easier via the social media. Some effective social media sites Seven effective social media sites, which can be used for the communication of employees, are as follows: Face book: Most of the organizations have their own face book pages, where they share the important information about the company. Mainly the HR managers handle those pages, which helps the employees to know about the organization (Charoensukmongkol, 2014). This face book pages helps the employers to be connected with the employees all the time. The information that can be shared is the mission and vision of the organization, designation, benefits, enrollment deadline, policies, regulations, new approaches, and more. It is the best place, where the employees can share their views and discusses about the issues with others (Feeney Welch, 2016). This platform is related with the benefit programs. Yammer: Some of the organizations use enterprise chat service that is known as yammer. It is the internal module of communication. This can allow sharing the information socially via the board or projecting team of the organization. It is an online forum, which is easy to handle. It can be handled via the desktop system or mobile system by downloading the particular application. It cuts down the headache of communicating with the employees and the headache of emails also can be removed. In the workplace of present days, the competition has increased and it is necessary for the employers to always update the employees about everything of the organization. Twitter: twitter is another popular social media site, where the employees can share their views and resolve the queries easily. They can share the important information with the employees and with the wide range of audience. Big organizations like Google, Starbucks, and other big brands use this social media site so that the employees and other eligible candidates can be encouraged to engage in these organizations. Twitter is the best place to promote the organization to attract the employees. The communication way of twitter is faster and easy. The opinion can be share with so many people at a time. LinkedIn: LinkedIn is the best platform for the business owners, where they can create own intranet of the company. This allows the owners to manage the huge numbers of employee groups so that they can share the internal information easily. They can share the internal information of the events as well as important announcements. This can motivate the employees to take part in the effective communication. On the other hand, the employers can be able to solve the issues related to the employees and motivate them to develop skills so that they can utilize the skills in their activities in the workplace. Company Blogs: The company blogs is another platform, which the HR management uses to convey the benefits as well as other information of the organization. It works as the internal mechanism. The employees can get success and can easily access the information. It encourages the employees for the effective communication. It is the best place to conduct the QA sessions. The employees can easily participate in the session.The higher management can easily survey the employees if necessary and also can share the survey report with them easily. Hence, it is beneficial for both the employees and employers. Remote Access: The companies can use the social media to train the employees as well. The employers can arrange virtual training sessions for the focused group of employees. The organization can provide training remotely to the employees in remote time. With the help of the platform, the employees are able to watch the live video and can communicate with the trainers properly (Schultz et al., 2015). This is an effective platform for both the employees and employers and it is very time saving process of training. The employers can inter act with the employees very easily and the employees also are able to share their concern with the hierarchy easily. YouTube: YouTube is another motivating platform for an organization. The two renowned social media platforms, Meerkat and periscope provide the video of their live training, with which the employees can relate. Most of the companies cannot interact with their highermanagement easily and the videos of this platform can solve the issues for them. The employees can watch the online videos of different motivational people and organization. To develop the communication skill, the self- motivation is also necessary, which can be gained by watching such videos (Puijenbroek et al., 2014). The organizations can post the videos so that public can sees those and subscribe the channels for the motivation. It can be expected that the mentioned social media sites can help the employees to develop their communication with others and can utilize the platforms effectively and efficiently. Enabling to interact The usage of the social media sites as well as the mobile technologies allow the employees and the employers also for engaging in the real- time feedback instead of waiting for the annual appraisal meeting. Moreover, the self- motivation is necessary for the improvement of the communication strategies. The employees can take the help of the senior employees and can ask for the training if they need. However, in case of the new recruitment, the training is necessary as they need time to adjust with the working environment (Blaschke, 2014). Hence, they can be a part of the social media group and interact with other employees for the development of the skills and techniques. Conclusion Based on the above discussion, it can be said that social media is a he platform of communication and people can use it to communicate with other employees and employers. Social media can encourage the employees to increase the participation and productivity of the organization. The various platforms of the social media help both the employees and the employers to level up the situation of the organization. Some of the organizations use enterprise chat service that is useful for them and increase the motivation level of the employees and thus the production of the company. References Blaschke, L. M. (2014). Using social media to engage and develop the online learner in self-determined learning.Research in Learning Technology,22(1), 21635. Charoensukmongkol, P. (2014). Effects of support and job demands on social media use and work outcomes.Computers in Human Behavior,36, 340-349. Collins, K., Shiffman, D., Rock, J. (2016). How are scientists using social media in the workplace?.PloS one,11(10), e0162680. Feeney, M. K., Welch, E. W. (2016). Technologytask coupling: Exploring social media use and managerial perceptions of e-government.The American Review of Public Administration,46(2), 162-179. Friedman, L. W., Friedman, H. H. (2013). Using social media technologies to enhance online learning.Journal of Educators Online,10(1), n1. Kissel, P., Bttgen, M. (2015). Using social media to communicate employer brand identity: The impact on corporate image and employer attractiveness.Journal ofBrand Management,22(9), 755-777. Puijenbroek, T. V., Poell, R. F., Kroon, B., Timmerman, V. (2014). The effect of social media use on work?related learning.Journal of Computer Assisted Learning,30(2), 159-172. Schultz, M. D., Koehler, J. W., Philippe, T. W., Coronel, R. S. (2015). Managing the effects of social media in organizations.SAM Advanced Management Journal,80(2), 42. Vaast, E., Kaganer, E. (2013). Social media affordances and governance in the workplace: An examination of organizational policies.Journal of Computer?Mediated Communication,19(1), 78-101.

The megathrust earthquake Essay Example

The megathrust earthquake Paper Chile is hit by what is called a megathrust temblor. Chile lies on a convergence or destructive home base boundary. This means that to different home bases, in this instance the Nacza home base ( an pelagic home base ) and the South-American home base, travel towards each other. In this boundary, the home bases move with an mean velocity of 80 millimeter every twelvemonth. The Nacza home base is heavier because it s an pelagic home base. Pressure makes it dive or sink beneath the lighter Continental home base in an east-north-east way, in a procedure called subduction. This procedure though, does non continue continuously and on the 27th of February, there was a minute that the Nacza home base skidded. At that point, there is a motion of home bases there and a release of great sums of energy ensuing from the force per unit area. This topographic point where the temblor originates, is called hypocenter. In this instance, the deepness was 35 kilometer. From here, seismal moving ridge s are send out in every way. Depending on the stuff, waves pass rapidly ( harder stuffs ) or lose some of their velocity and energy ( unstable, softer stuffs ) . We will write a custom essay sample on The megathrust earthquake specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The megathrust earthquake specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The megathrust earthquake specifically for you FOR ONLY $16.38 $13.9/page Hire Writer On the right figure, there is made a cross profile of the left figure. The pointer indicates the subduction zone, in this instance, about the full litoral of Chile. In ruddy, there is explained why home bases move in the same way: convergence and droping convection currents pull plates together. explicate the strength of this temblor This temblor had a strength of 8.8 on the minute magnitude graduated table. This is a logarithmic manner of mensurating the strength of seismal moving ridges. With an ultrasensitive pen attached to a spring they can see how much the maximal amplitude was at a certain point. Great amplitudes were measured during 4 proceedingss. Changes in co-ordinates are registered along a 700 kilometer long section of the mistake zone ( the zone were the Nacza plates subducts ) , with largest supplantings of about 10 metres. Using the GPS co-ordinate system, measurings have shown that it moved for illustration Concepcion about 10 pess due wests. It besides moved other large metropoliss like Santiago and Buenos Aires. It was even so powerful that the period of Earth s rotary motion is shortened, ensuing in a twenty-four hours that is 1.26 microseconds shorter than earlier. The ground is that the heavy pelagic home base moved towards the Earth s karyon, which makes that the mass is more concentrated in the karyon than before, which shifts the centre of gravitation. 2 History of temblors What opportunity of temblors in that part ( + clarify with maps ) On the figure, there is indicated in ruddy where the greatest chance for an temblor is calculated. Most of the temblors due to tectonic motion are originated at the so called ring of fire. This is an country in the Pacific Ocean where a batch of temblors occur and where there is a batch of volcanic activity. The northern part of Chile ( centered on Antofagasta ) has experienced the most temblors: 61 strong ( M6.0-6.9 ) , 10 major ( M7.0-M7.9 ) , and one great temblor of magnitude 8.0 since the beginning of 1975. This means 80 heavy temblors in period of 35 old ages, about 2 per twelvemonth. The cardinal part around Santa Cruz has experienced a small less temblors: 52 strong, and 7 major temblors since 1975. 3 Why yes/no a opportunity to tsunamis with the temblor? With a sudden gesture of the sea floor, there can be triggered a tsunami. This tsunami on the 27th of February merely had a tallness of 1.29 metre, but because of its high velocity, it can still hold black effects. There is a possibility of a tsunami because it s an pelagic home base that is subducting the South-American home base. With subducting home bases, there is perpendicular gesture of the home bases, which triggers the tsunami. The opportunity of a tsunami is therefore a batch bigger along a destructive ( meeting ) home base boundary than along a constructive home base boundary.

Paleolithic vs. Neolithic essays

Paleolithic vs. Neolithic essays There are many differences the Paleolithic and the Neolithic ages have. For instance their housing, means of living, and technology. The Paleolithic had camp sites, caves, and huts for their housing. Also their means of living were hunting and gathering. Their technology was having hunting and gathering tools made out of chipped stone, wood, or bone. For the gathering part of their lives they specialized in basketry. The Neolithic, however, had houses of mud or stone, which were more durable than tents or huts. Their means of living farming and herding and they specialized in craftwork. Their technology was having their farming tools made out of ground stone. They specialized in spinning, weaving, and pottery making. The Paleolithic, or Old Stone Age, was the longest. It began about 2 million years ago, when stone tools were first used by human, and ended with the close of the last ice age about 13,000 BC. Neolithic or New Stone Age Stone tools became highly polished and varied. By 6000 BC pottery appeared in the ancient Middle East, and copper was used for the first time in some regions. In other regions, the Neolithic arrived much later. In conclusion there were some similarities between the two ages but there were a lot more differences. ...

Example Sentences of the English Verb To Keep

Example Sentences of the English Verb 'To Keep' This page provides example sentences of the English verb Keep in all tenses including active and passive forms, as well as conditional and modal forms. Base Form keep / Past Simple kept / Past Participle kept / Gerund keeping Present Simple She keeps all her birthday cards every year. Present Simple Passive The key is kept by the doorman. Present Continuous He is currently keeping up the house while his parents are away. Present Continuous Passive The house is being kept up by Jason while his parents are away. Present Perfect Im afraid I havent kept up with the news recently. Present Perfect Passive The information has been kept up to date by Alice. Present Perfect Continuous We have been keeping bees for the last few years. Past Simple She kept a diary while she was on holiday. Past Simple Passive A journal was kept by the teacher on each student. Past Continuous They were keeping watch over the house when it was broken into by thieves. Past Continuous Passive The house was being kept watch over by the Wilsons when it was broken into by thieves. Past Perfect The had kept an expense journal before they moved to New York. Past Perfect Passive An expense journal had been kept before they moved to New York. Past Perfect Continuous We had been keeping up with the Jones before they moved to Los Angeles. Future (Will) She will keep the children while we are away. Future (Will) Passive The children will be kept by Cheryl while we are away. Future (Going to) Cheryl is going to keep the children during the holidays. Future (Going to) Passive The children are going to be kept by Cheryl during the holidays. Future Continuous They will be keeping a record of the meeting tomorrow afternoon. Future Perfect Janice will have been kept up to date so you can ask her. Future Possibility She might keep that present. Real Conditional If she keeps up exercising, she will be in great shape. Unreal Conditional If she kept up exercising, she would be in great shape. Past Unreal Conditional If she had kept up exercising, she would have been in great shape. Present Modal She should keep up with the class. Past Modal Harry might have kept up with the developments. Quiz: Conjugate With Keep Use the verb to keep to conjugate the following sentences. Quiz answers are below. In some cases, more than one answer may be correct. She _____ the children while we are away.She _____ a diary while she was on holiday.The_____ an expense journal before they moved to New York.Janice _____ up to date so you can ask her.If she _____ up exercising, she would have been in great shape.The key _____ by the doorman.We _____ bees for the last few years.A journal _____ by the teacher on each student.Im afraid I _____ up with the news recently.Cheryl _____ the children during the holidays. Thats the plan. Quiz Answers will keepkepthad keptwill have been kepthad keptis kepthave been keepingwas kepthavent keptis going to keep

Certification and Standardization of Mediators Essay

Certification and Standardization of Mediators - Essay Example While it is true in most states a private individual can set himself or herself up as a private mediator, having the sanction of the State and the judiciary is what sets others apart from a mediocre mediator with no training and creates a realm of professionalism. It stands to reason that any kind of profession should have standardized training and credentials. In many states a person can offer private mediation services without taking a class, passing a test or having a special license or certification. Other States require certification from 20 hours to 40 hours, plus continuing education units, according to the Mediation Training Institute International. A few states require a substantive understanding of the area of law to be mediated and stop short of requiring a juris doctor degree. Several universities now offer master’s level degrees in the new area of mediation and alternative dispute resolution (Notre Dame, Creighton Law, Colorado Tech, Regis and Baker University to name but a few). Hawai’i, according to the Hawai’i State Judiciary (1996), is one of the States with minimal requirements. Professions, such as chiropractors, Certified Public Accountants and lawyers, must all receive rigorous training and pass a State test in order to receive their credentials. It is clear from the assigned reading materials that there is a model code of professional behavior to achieve positive results in mediation. Indeed, the American Bar Association endorses a specific standard (2000). Without a certain level of training and testing there is no way to regulate standards of behavior and practices within the profession of mediation. As a nascent field, the lack of standardization is normal. At one time a lawyer did not attend college of any sort and became a lawyer by simply reading the law under an older lawyer. That model has its

Multiphoton Excitation for organic complex Essay

Multiphoton Excitation for organic complex - Essay Example wo photon absorption active; but, it is not guaranteed that they will exhibit interesting and useful three photon absorption properties such as frequency up-converted lasing [10]. Based on this reason, our University Department of Chemistry Prof Ricky Wong Man Shing and his student Dr.Xin Jiang Feng have developed and synthesized a new set of organic complexes p-PhN-OF(n)-TAZ n = 2 to 6 from deep investigation and collection of fundamental information and applications such as multi-photon properties and multi-photon cavityless lasing etc. The most important aspect is that it can let us explore and understand the more Physics behind the discovery. In this chapter, am going to analyse the use of p-PhN-OF(n)-TAZ series for a set of nonlinear optical experiments to verify the multi-photon properties. The p-PhN-OF(n)-TAZ series are type of D-ï  °-A using oligofluorenes (OF) as a ï  ° conjugated core end capped in which D is the end capped with the electron – donating diphenylam ino group and the unconventionally employed electron-deficient 1,2,4-triazole (TAZ) derivates as an acceptor designed and synthesized for multiphoton absorption investigation [10]. The electron was pushed from Donor (D) to pull side of Acceptor (A) in the ï  °- conjugation system which is called intramolecular charge transfer. In addition, the size of length of conjugation is related to enhance the cross section value of two-photon absorption and three-photon absorption [11]. Unless, the value of cross section is reach to saturation level. Under fig 4.1, the linear absorption spectra of the organic materials p-PhN-OF(n)-TAZ series (n = 2 ~ 6) was dissolved in Toluene solution, the series exhibits the two absorption peaks characteristics. The weak absorption peak appears around 300-310 nm attributed to the nï‚ ®Ã¯  °* transition of triarylamine moieties and the broad absorption band spanning from 378-415 nm corresponds to the ï  °Ã¯â€š ®Ã¯  °* transition of fluorene-based ï  °-conjugated core. The

Controversial novels Essay Example for Free

Controversial novels Essay Argued to be one of Hardys most controversial novels, published in 1891 during an era when the underprivileged classes of society, were submissive to superstitious beliefs in particular those such as luck spiritual beings and ultimately fate which were the foundations of lower class civilisation, Tess of the DUrbervilles presents a story of Fate toying with the life of the Heroine Tess. Fate is an influential part of the plot because it is what dictates her life. Events in the beginning of the novel begin a domino effect that cannot be reverse, thus Her fate is already chosen and all she can do is live through the events that happen to her. Whilst Walkers Colour purple is written during an era of gender social and racial inequalities narrated through Celie whose life consisting of an abundance of obstacles refuses to give into the Fate which determined the lives of poor uneducated black females during the 1930s. What exactly is Fate, is it in our personalities, actions and character or are our lives controlled by a supposed force or power which predetermines events in our lifes, meaning regardless of what we do we are unable to change our destiny. This theme is explored thoroughly by Thomas Hardy through his heroine Tess who is portrayed as a victim of fate throughout the novel, chance and coincidence bring about disasters in the novel that we can claim occur due to fate, it appears the main characters are subject to forces beyond their control. The author employs a very fatalistic plot throughout the novel making Tess endure whatever is thrown at her . In the first chapter of the book the horse Prince dies, this is seen as Tess fault as she falls as sleep due to being exhausted, this happens at night when the weather is very depressed. Hardy uses pathetic fallacy by claiming the atmosphere was pale, this makes the reader feel tension and also an expectation of tragedy . This scene is similar to that of the one at the chase when Alec finds Tess unconscious and may have raped her which is ultimately up to speculation. It is clear that Hardy uses the death of prince to create a sense of foreboding as this episode and the one at the chase are extremely similar, on both occasions Tess has fallen asleep due to tiredness and also the weather is used as an indication for what is to follow. From this we can question whether these events are down to fate and also ask if Hardy pre-determines Tess fate and future through her early actions thus her future is unalterable so there is nothing she can do to change. This has lead to the critic The Irvine Howe has writing: May we see her purely as a victim, like the white horse, the pheasants, the animals who are killed at harvest time? Hers is a poor wounded name This supports The interpretation that Tess life was controlled by Fate the just like the events in the novel such as the horses death and the death of the pheasants which all acted as a sense of foreboding and events which pre determine Tess death. Towards the latter stages of the novel during chapter 46, Hardy again emphasises the significant role Fate has played in Tess life and misfortunes. Firstly at the bottom of page 320 Tess states How can I pray for you? When I am forbidden to believe that the great power who moves the world would alter his plans on my account? Tess is telling Alec that she has lost her belief in God as her prayers do not move him. Therefore she is indicating this is happening because God already has his plans made and what she wants makes no difference because she is not important enough for him to change them, thus empowering the element of Fate and its restrictions on her ability to change. Alice Walker, author of The Colour Purple approaches the theme of Fate and destiny in a similar way to Hardy to a certain extent, in The Colour Purple the character Celie goes through a series of events at the beginning of the novel, she is raped by her father on several occasions is forced to give away the children that she conceived through him then her sister Nettie is forced to leave the home in which Celie lives due to her Husband Mr , but later on in the novel we learn that Nettie is now living with the family that adopted her sisters children. This shows that Alice Walker purposely portrayed Celies life as a victim of Fate, but gives her character an opportunity to resist this fate which results in a positive outcome for Celie. Its possible to say that Walker highlights the fact that although we may be victims of Fate we are able to control this Fate and our, she does this by showing that Celie is in fact not a victim of fate and unlike Tess her own actions are what allow her to change her destiny. We can say this because Celie confides in God through her letters, giving her hope and belief and she restrains herself from killing the man who has brought her pain and suffering, Mr , unlike Tess . Celies ability to change and prevent Fate from controlling her life is ultimately down to the letters she writes to God, she tells her sister Nettie Long as I can spell G-o-d I got somebody along She believes she is never alone or hopeless as long as she has God in her life, writing to God gives her hope, this hope is what helps her overcome the negative aspects of her Fatalistic path that seemed as though her life would be controlled by abusive males that would drive her to murder her husband just like Tess did. On the other hand Tess Fate is once again predetermined by Hardy in chapter 41 when she stumbles upon dying pheasents and puts them out of their misery by bringing their inevitable deaths to an end prematurely Poor darlings-to suppose myself the most miserable being on earth in the sight o such misery as yours! she exclaimed, her tears running down as she killed the birds tenderly. This Fatalistic event represents Tess destiny as she to will die due to her neck breaking as she will later be hung, Hardy uses this sense of foreboding once again signifying the belief that her character is her Fate, she is unable to change this, nothing she does will alter it. Similarly but with a contrasting outcome, in Colour Purple Fate re-emerges as killin Mr begins to dawn on Celies mind. How Im gon keep from killing him Naw I think I feel better if I kill him, I say I feels sickish. Numb, now. Mr has abused Celie to the extent that she contemplates killing him, at this stage of the book readers are likely to speculate whether Fate has chosen this path for Tess, is this her destiny? Will she have to emulate Tess action to end her misfortunes? Or will she be able to alter her Fate through her hope in God and rational actions? Although she doesnt go on to murder Mr , through God and her companion Celie she finds the courage to speak up against Mr and leave him, ultimately changing her Fate which is something Tess was unable to do You a low down dog is whats wrong. Its time to leave you and enter into the creation. And your dead body just the welcome mat I need. Here Walker shows her strength and courage obtained through her hope in God. The authors use of foreboding throughout the novel can be seen as a representative of fate, Hardy believed that what happened to us was a product of our personality, class, status and the way in which we view life therefore Tess pride and her concern for Angels reputation after he leaves her prevents her from seeking help at an early stage of her troubles can be seen as her own actions but in Hardys view our own actions were down to fate , she ends up confiding in Alec which leads to disaster. From this we can question whether Tess actions lead to her downfall or was it Fate? This is demonstrated at the beginning of the final paragraph, hardy writes Justice was done, the president of immortals had ended his sport with Tess. Hardy is telling us Fate has finished playing with its victim, Tess. He may have done this to further draw attention to his beliefs that we are subject to a immoral force beyond our control that we are forced to endure and that religion does not have bearing on any events in our life. This is a viewpoint that was developed by critic Irving Howe who too believed Tess fate had already been predetermined, Proposing this is why Hardy named the final phase of the novel fulfilment. Furthermore, another way Hardy depicts Tess as a victim of Fate is through the language he uses, particularly in the last phase of the novel as he named it fulfilment thus this is a play on words as we are left to question what has been fulfilled. It is possible to say Hardy believed Fate had been fulfilled it had played its role in bringing Tess to her tragic downfall. Walker presents Celie as a victim of Fate like Hardy does Tess, however Walker stresses the point that we are able to change our Fate and destiny, this is significant as the colour purple which is the colour of the purple flowers represent spirituality hope. She is almost trying to convey the message that, Fate can be overcome as long as hope is present, where as Hardy purposely doesnt give Tess any chance of overcoming her Fate, he deliberately does this to assert his negative view on religion, Walker gives her character hope through God, this is what enables Celie to overcome her so called Fate or Destiny whilst Hardys pessimistic belief of religion deters him from doing this. Through his novels Hardy repeatedly articulated that chance and coincidence that bring about disaster are ultimately Fate, thus he empowers his belief through Tess that characters are subject to forces beyond their control. This is similar to another of his novels, The Return of the Native. Throughout The Return of the Native bad things happen to good people, this is a depiction of his atheist perception that God does not exist and if there is a God it is lacking in morals, because good people, such as Tess are the victims of bad events and tragedy in life due to Fate. Like Hardy himself said Once a victim, always a victim of fate.

The Almost Perfect Day :: essays papers

The Almost Perfect Day Some of the best times I have in the summertime are riding my jetski. One of my best friends, who also has a ski, go out almost everyday in the summer. We would sometimes even wake up around six o'clock in the morning just to ride the glossy surf at Sandy Hook. There was one great day I had on the ski†¦ It was around seven in the morning when I heard my phone ring. It was my buddy Jared waking me up to tell me to meet him at the Channel Club Marina to go out on our jetskis. I told him I would meet him there in about a half-hour. When I got to the marina Jared told me the swells at Sandy Hook were about five foot, which makes for nice wave jumping. We got our skis all ready; we filled them up with oil and gas, checked the spark plugs, and checked the engine. Finally, we were ready to head out to the ocean for a day of fun. We made our way out down the Navesink River, passing McCloone's and The Quay in Seabright doing around sixty miles per hour. Man, that's the best feeling around. We then headed under the Sandy Hook Bridge, and I could already feel the swells beneath my ski.It was early morning, so all the fishing boats from Highlands were heading out with us. The early morning fog was just lifting too, so that made for some nice scenic views of all the little islands and coves that make up Sandy Hook. We entered the channel that leads right into the ocean and just flew the rest of the way to our destination. As we came around the northern most tip of the Hook we clearly saw that the waves were pretty huge, especially for jetski riding. We both raced to the first big wave we saw, hit it head on, and must have launched at least six feet into the air, which was nothing compared to the air that would come later. About an hour went by and both of our gas tanks were running a little low. We decided to head back toward the Sandy Hook Bridge to get gas at a place called Bahrs in Highlands, which is also a restaurant. So we jetted back toward the bridge and filled our jetskis up to the brim with gas.

Pervapertion Overview

Membrane selectivity : what goes through and what gets rejected 2. Flux: Denote the amount of output (measured in relation to membrane area , thickness and time). What will influence the performance? Feed temperature: Refers to temperature of the feed stock or any other representative between feed and retentate streams. Membrane thickness: Refers to dry thickness. 3. Kinetic diameter: diameter of pore needed to let a specific molecule passPerformance Parameters – Selectivity 0 Membrane selectivity allows us to choose certain molecules to pass through the membrane 0 Improved membrane selectivity will increase absorption rates 0 more efficient and possible cost reduction 0 This can be achieved by better understanding of the material selected for the membrane Impact of Feed Temperature on Flux 0 Feed Temperature 0 Molecules movement increases exponentially with temperature 0 improve flux rate Impact of Membrane Thickness on Flux The thinner the membrane, the faster Influencing Pa rameters – Kinetic Diameter (1)Kinetic diameter can be understood as the diameter of a pore needed to let that specific molecule pass Source: Fundamentals and applications of pervaporation through Zeolite membranes, 2004 Influencing Parameters – Kinetic Diameter (2) Key Cost Components For Pervaporation The operating cost of pervaporation is heavily reliant on the cost of generating heat and the cost of the membrane used Current trend: decreasing heating cost and decreasing membrane cost Source: http://www. scielo. org. ar/scielo. php? Decreasing Trend in Membrane Cost from 1989 to 2000 Reasons of decreasing membrane cost: .Membrane surface area per module increase 0 lesser membrane modules to produce the same amount of output 2. Membrane mass production 0 production cost decrease 3. More compact module 0 cost savings in civil works overview of UF technology today, Desalination 131 (2000) 17-25 Similar Decreasing Trend in Membrane Cost from 1970 to 2010 Source: America n Membrane Technology Association (AMTA), wrww. amtaorg. com Improvement in cost of heat generation -Cost of Conserved Energy (CCE) summarizes annual costs associated with saving a GJ (approximately 0. 95 MBtu) of energy with a particular measure.Table shows that energy efficient measures lead to energy savings that have short payback periods from immediate to 2. 7 years. -Industry is looking towards reducing cost of heat generation Improvements in membrane 1) Membrane preparation methods 0 more methods are developed to prepare membranes with different structures for different application 0 Phase separation method developed in 1960 0 Scanning Electron Microscope became available in 1960 0 helped in the detailed study of the membrane structure 2) Membrane selective layer is getting thinner over 30 years 0. 2 – 0. 4 pm

Education versus Experience Essay

The topic under discussion today is experience versus education. Can experience make up for the lack of a degree, or does a degree provides something that experience cannot? Is one more valuable than the other? Talk about a discussion that will have you chasing your tail! It’s truly a trap debate because the right answer is ‘it depends’ (Author: John Ha www. reliableplant. com). This means that we can not give an overall view to the worlds prospective. In this essay I will prop up the experience group as weighed against to the education as according to me it is more worthy and admirable. Although both the terms are by hook or by crook inter related but still there is one chief difference in the two. Education can be gained through experience but there is no chance of gaining experience through education as experience is only achieved by understanding different circumstances. There is an immense need of understanding the meaning of different textbooks educating you with different things. This understanding can only be gained through experiencing the unusual circumstances of life. This means that although education is awfully essential part of our lives but it can not hammer the experience that an aged person has. In my eyes experience can tackle a problem without education whereas the education cannot tackle a problem without experience. In this article I am sustaining the experience and philanthropic worth to experience as weighed against to the education. In this article more focus is on firefighters and paramedics that require more experience than education. Even a highly educated person cannot deal an emergency as well as a lesser educated and more experienced person can. ‘Education is the process of training and developing the knowledge, skill, mind, character, etc especially by formal schooling, teaching and training’ (Webster’s Dictionary). This means that education is only amassing of knowledge about something but we are not proverbial with the things which will ensue when we will try to put this knowledge into it. ‘What is education, knowledge in basic skills, academics, technical, discipline, citizenship or is it something else? Our society says only scholastic nitty-gritty are imperative and that is based on accumulating knowledge without understanding its worth. How about the processing of knowledge, using muse, farsighted ambitions, creativity, risk, ability to rebound back from failure, motivation? Most education institutions don’t deem these skills. These skills are allied with understanding the value of knowledge. There is a huge disconnected gap and this is a problem for high school students in particular’ (www. motivation-tools. com). This is education all about and what we can dig up and be on familiar terms with from education. ‘Experience is the act of living through an event or events; personal involvement in or observation of events as they occur’ (Webster’s Dictionary). We can be the expert in any subject only by being greatly experienced in the certain subject. It is not a subject of our school time tables. Here it means that the subject of our life. It means that certain profession of our life for example Firefighter-Paramedics. ‘Experience refers to the nature of the events someone or something has undergone. Experience is what is happening to us all the time as long as we exist. Experience, used in the present tense, refers to the slanted nature of one’s contemporary existence. Humans have a multitude of expressions, behaviors, language, emotions, etc. that typify and transmit our moment-to-moment experiences. Experience, used in the past tense, refers to the accumulated product (or residue) of past experiences e. g. , after many hours of training and practice building furniture out of wood, we now consider him to be an experienced wood craftsman’ (www. wilderdom. com). We are more in concern with the experience from the past. The events that took place and what we learnt from them. â€Å"Firefighters are rescuers comprehensively trained first and foremost to put out perilous fires that threaten civilian populations and property to salvage people from car accidents, collapsed and burning buildings and other such situations. The increasing convolution of modern industrialized life with an increase in the scale of hazards has stimulated both advances in firefighting technology and a broadening of the firefighter-rescuer’s remit. They occasionally provide emergency medical services† (WIKIPEDIA). This is one source that requires more experience in there profession. â€Å"A paramedic is a medical professional, habitually a member of the emergency medical service, who principally provides pre-hospital sophisticated medical and trauma care. A paramedic is emotional with providing emergency on-scene treatment, catastrophe intrusion, and life-saving stabilization and, when apposite, convey of ill or injured patients to definitive emergency medical and surgical treatment facilities, such as hospitals and trauma centers† (WIKIPEDIA). This is another field which acquires mostly the experience than education. Although the education is very essential part in this profession but without experience it is almost impossible to deal with emergency cases. This is the reason giving great importance to the experience sectors.

Samsung Color Tv Essays

Samsung Color Tv Essays Samsung Color Tv Essay Samsung Color Tv Essay This is a case study report on Samsung China ‘The introduction of color TV’. The main focus of this report analyzes the information provided by Samsung’s official website and the printed text provided by the unit coordinator; Professor David Zhang. This report will first identify the primary and secondary problems, followed by a PEST analysis which will consist of the 4 aspects of political, environmental, social and technological issues. Based on the findings from the PEST analysis, this report will recommend some appropriate solutions and alternatives. The problems faced by Samsung China in this particular case study are not considered serious as Samsung has established itself as a reputable organization both locally and internationally. The political environment may seem to be uncontrollable but will significantly improve after China gains full membership with the WTO and China welcoming FDI. The rest of the PEST analysis such as economical, social and technological components is all favorable for Samsung to change its multiple business units’ strategies to a single focused business strategy. However, the only crucial factor will be the time duration and the possible resistance for the changes to take place. A few assumptions have been made There are no major human resource related issues and problems 2) SCH marketing director, Mr Hyun Young-Koo is a capable marketing director and is deemed to be the best suited person for restructuring Samsung’s business system in China. 3) Resistance from Samsung’s business units are kept minimal. 4) While Samsung is advancing with its proposal in China, there are no major changes or counter reaction from its competitors. PRIMARY PROBLEMS 1) Too many separate business strategies adopted by too many Samsung’s individual business units (lack of focus). 2) The China market can be very complex for Samsung as a foreign investor. 3) Unclear market segment and product line. 4) Ever increasing competitiveness from competitors. SECONDARY PROBLEMS 1) Resistance from Soul-based people in Samsung Electronics to produce high-end products, preferring to do business in China through higher volume than higher priced. 2) Strong Japanese competitors. ) Disadvantage of selling Samsung television more cheaply to off-set the Japanese high brand image. 4) Tendency to follow USA’s operation footsteps (which may not be appropriate for some China market situations). PEST ANALYSIS Political The China market is indeed a very unique one. Although China has introduced many market-driven economic reforms, it is primarily a centrally planned socialist economy. There is a high degree of competition among the government at both the central and local levels. This could be due to the fact for the lack of a better organized planning system, there is still a huge gap between the stated plans and the actual ability of the Government to manage and control the economy. There is also another unique concept of emphasizing Social Profitability over Economic Profitability adopted by the Chinese Government, which is often the ‘basis’ for consideration for majority of their projects. There have been too many examples from other industries that China still has many gaps between the stated plans and the actual ability to manage and control the economy. As such, many legal laws still have some flaws and contracts are often not legally bounded. China is infamously known to be governed by its people instead of its laws and regulations. However, such a political environment has changes dramatically over the years. Samsung’s active move into the Chinese market started only after Beijing and Seoul established diplomatic relations in 1992. With its recent membership into WTO in December 2000- China economy is more receptive and participative towards foreign investments and its activities.

Reglas para el ingreso de mascotas a Estados Unidos

Reglas para el ingreso de mascotas a Estados Unidos El ingreso de mascotas est sujeto a reglas que hay que seguir. Tener en cuenta que aquà ­ se explican las que afectan a las aduanas estadounidenses pero que hay que respetar tambià ©n las del otro paà ­s del que se viaja o que es destino final. Lo primero que hay que saber es que las reglas aplican tanto a las personas que residen habitualmente en Estados Unidos y regresan al paà ­s con su mascota como a los que viven en otros paà ­ses e ingresan a los Estados Unidos por la razà ³n que sea. Los segundo, es que las mascotas deben de estar sanas. Y si no lo estn pueden ser sometidas a cuarentena. Y que en casos especà ­ficos simplemente se prohibir su ingreso. Y lo tercero es que hay reglas especà ­ficas segà ºn el tipo de la mascota. Asimismo,  si se considera que est en peligro aplicarn reglas especiales. A continuacià ³n los casos ms comunes de reglas para mascotas y hacia el final la normativa que regula el ingreso de las piezas de caza en Estados Unidos. Se acaba con un listado de los puertos de entrada al paà ­s para el caso de caza y mascotas especiales. Reglas para ingreso de roedores a Estados Unidos Conejos, conejillos de indias, hamsters y hurones que son mascotas pueden ingresar a Estados Unidos si tienen buena salud. Si no la tuvieran, sern sometidos a cuarentena y el dueà ±o deber correr con los gastos. Los erizos sà ³lo se pueden traer a travà ©s de determinados puertos de entrada, que incluye aeropuertos. Consultar con la CBP. En todo caso, no se pueden ingresar los que proceden de Nueva Zelanda.   En cuanto a ratas, puerco espà ­n, ratones, ardillas y lirones, estn prohibidos sà ³lo si proceden de Africa.   Reglas para ingresar con perros a Estados Unidos Deben tener un certificado de vacuna contra la rabia si proceden de un paà ­s en las que existe tal enfermedad. Adems, se requiere uno de que est libre de gusano barrenador (screwworm en inglà ©s), si procede de un paà ­s en el que existe dicha enfermedad. Finalmente, si se trata de un perro guà ­a y se ingresa a los Estados Unidos en avià ³n deber consultarse con la aerolà ­nea del vuelo, por si piden documentacià ³n adicional.   Reglas para viajar con gatos a Estados Unidos No se requiere la presentacià ³n de la vacuna contra la rabia en el caso de animales que son mascotas.   Reglas para ingresar a mascotas como monos y dems primates No pueden ser traà ­dos a Estados Unidos como mascotas en ninguna circunstancia. No se admiten excepciones. Ingreso a Estados Unidos de tortugas como mascotas Las tortugas vivas con caparazà ³n y que miden ms de 4 pulgadas y que se ingresan como mascotas pueden ser importadas sin restricciones. Pero siempre a travà ©s de un puerto de entrada que se ocupa de tramitar la papelerà ­a para animales salvajes (ver ms abajo). Las tortugas vivas con caparazà ³n y menos de 4 pulgadas pueden ser importadas sin fines comerciales, pero con un mximo de 7 ejemplares. Lo mismo sucede con los huevos viables de tortuga. Tambià ©n deben de ingresar a travà ©s de un puerto de entrada que procesa animales salvajes.   Peces Si no estn incluidos en listas de animales en peligro de extincià ³n ni en listados de especies daà ±inas (injurios species) entonces pueden ser importados como mascotas. Es necesario utilizar para ello uno de los puertos de ingreso designados para tramitar la entrada de peces  al paà ­s Reglas que aplican a la caza para ingresar a Estados Unidos Las reglas para ingresar a los Estados Unidos aves y otros animales abatidos por cazadores son como siguen: En primer lugar, si se trata de un pjaro o de otro animal no considerado como protegido y que ha sido cazado por un un ciudadano estadounidense o por un residente permanente legal en Canad o en Mà ©xico y el fin de la importacià ³n es no comercial: se puede producir el ingreso en cualquier puerto de entrada (aeropuerto, puerto o frontera terrestre). Pero es necesario llenar la planilla Form 3-177. En segundo lugar, si la pieza cazada procede de otro paà ­s entonces el ingreso se debe realizar a travà ©s de un puerto designado para tramitar esa documentacià ³n. Adems, deber presentarse papeles mostrando la licencia del cazador, sellos y el documento de exportacià ³n del paà ­s en el que se haya cazado al animal, si dicho paà ­s lo requiere. Finalmente, tener en cuenta que para no pagar impuestos de importacià ³n es preciso que la pieza haya sido legalmente cazada por el que la trae, es decir, no puede ser comprada. Asimismo, es necesario ser ciudadano o residente permanente de los Estados Unidos.   Aves migratorias, animales protegidos o considerados amenazas Si se ha cazado un ave migratoria o se desea importar un animal o mamà ­feros marinos o cualquier otro animal considerado protegido o amenazante para las especies de los Estados Unidos, consultar antes con el Servicio de Peces y Fauna, porque podrà ­a estar prohibido traer la pieza a los Estados Unidos. El telà ©fono al que marcar es el 1-800-358-2104. Ahà ­ se puede obtenre informacià ³n sobre quà © documentacià ³n adicional se podrà ­a necesitar o si, simplemente, no es posible traer un determinado animal a los Estados Unidos.   Atencià ³n a los ingresos de marfil El paso de marfil por las Aduanas de los Estados Unidos est sujeta a restricciones, incluso cuando forma parte de instrumentos o muebles. Puerto de entrada para procesar la papelerà ­a de Peces y Fauna El Servicio de Peces y Fauna (Fish and Wildlife en inglà ©s) est presente en los siguientes puertos de entrada: AtlantaBaltimoreBostonChicagoDallas / Fort WorthHonoluluLos Angeles  MiamiNueva OrleansNueva YorkNewarkPorlandSan Francisco  Seattle A tener en cuenta para pasar control migratorio y aduanero fcilmente Para evitar tener problemas en las aduanas, esto es un compendio de todo lo que no se puede ingresar o est sujeto a algà ºn tipo de restricciones, desde alimentos a medicamentos.   Adems del control migratorio, al llegar a un puerto de entrada a Estados Unidos se pasa por un control migratorio. Esto es lo que saben los oficiales fronterizos. Finalmente, cabe destacar que si el ingreso se realiza a travà ©s de uno de los puestos de control migratorio en la frontera entre Mà ©xico y EE.UU. las demoras pueden ser largas, particularmente en fechas seà ±aladas. Para evitarlo o estar preparado es posible consultar cunto tiempo se est tardando en cruzar en cualquier puesto en particular. Este es un artà ­culo informativo. No es asesorà ­a legal.

Case study Analysis Essay Example | Topics and Well Written Essays - 2000 words

Case study Analysis - Essay Example This approach is associated with mass production, in which goods are produced and stored in warehouses and stocked by suppliers with the anticipation of increased prices. The first major difference between BTO and BTS is the specialization. Derived from the definition, BTO is founded on the needs of the customer, meaning that the products are developed to suit individual customer wants. Following the consumer placing an order with included specializations, the manufacturer engages in the production of the placed request. In BTS, the customer has little influence over the manufacture as well as specialization of the product. The product is developed to meet the market demand, and specialization of the product design is within manufacturers. BTO is more suited to individual needs and has a higher production cost footed by the consumer while BTS is more focused towards mass production thereby lowering the production cost. Inventory demand is different for both BTS and BTO approaches. The inventory in the BTO case is eliminated via committing the consumer to a product as opposed to accumulation of inventory by the BTS approach. The consumer has their product developed as per specifications provided in the BTO approach, meaning that the materials used are specific to the placed order. In addition, the inventory of the producer is comprised of partially and wholly sold products. BTS concentrates on increasing the amount of inventory, with the intention of meeting the demand in the market, and often engage in a lot of marketing and promotions to ensure the sale of the products. The market is faced with a low supply where BTO is involved, meaning that the customer cannot walk into a store and acquire a product immediately. Since orders are taken individually and filled to meet the customer’s needs, there is no product readily available for a free market. This concept may mean a loss in profits and employment as well

America history since 1865 Essay Example | Topics and Well Written Essays - 750 words

America history since 1865 - Essay Example After the Civil Rights Movement, all practices that discriminated the negro that include laws, norms (giving up a seat to a white), segregation was ended and paved the way for policies that elevated the Negro to have more place in American society such as the Affirmative Action Policy. Today, United States has now an Afro American President to the person of President Obama which would not have been possible without the Civil Rights Movement. II. Growth of government and state power   The New Deal was a government program of action by President Roosevelt to address the Great Depression when he assumed office as a President of the United States on March 4, 1933 I believe is the most important aspect of government’s growth and state power. The New Deal lifted the United States economy from the shambles of the Great Depression to become an economic superpower after the Second World War. President Roosevelt’s New Deal involved a series of economic programs focused on Relie f, Recovery and Reform of the economy not only to address the Great Depression but also to avoid the repetition of the same. Among the programs of his new deal was the obtained permission to reopen most banks and provided grants to citizens. He instituted government initiated work programs to generate employment through the Works Progress Administration (WPA) programs. President Roosevelt also pump primed the economy with the widespread public spending on infrastructure by constructing roads, buildings, dams and similar projects through his Public Works Administration (PWA) which provided not only jobs but income in the system. He also enlisted young men in the Civilian Conservation Corps (CCC) to work on conservation projects. President Roosevelt’s New Deal was to elevate both income and prices which dropped during the depression. When Second World War came in 1941, President Roosevelt shifted his attention to foreign policy to address the war. The war proved to be good for the US economy because the massive spending to build war machines double the country’s Gross National Product or GNP and reduced unemployment rate from 14% to less than 2%. III. United States Foreign Affairs   I would like to discuss the immigrants in the Chesapeake and New England as America’s early experience in Foreign Affairs because these migrations in 16th and 17th century helped shape the kind of country that she is today. In between 16th and 17th century, immigrants from England settled into the eastern coast of the colonized New World which was then known as America. These groups settled into two regions which were the Chesapeake and New England areas. Chesapeake included Virginia, Maryland, New Jerseys (East and West), Pennsylvania and Jamestown while New England composed of included Massachusetts Bay Colony, Plymouth, Rhode Island, Connecticut, and New Haven. While these immigrants came from the same country and spoke the same tongue, they proved to become different kind of people when they settled into these regions of America. Settlers in Chesapeake came into America mainly for economic reason while immigrants in the New England settled in America to escape the religious persecution back in England. Those who went to Chesapeake were into finding riches while those who settled in New England hoped to have religious freedom which they did not have back in England. Having different reason and motivation

Radiology Essay Example | Topics and Well Written Essays - 2750 words

Radiology - Essay Example Each of these is important in recognizing radiological feature, ascribing a level of importance to the various finding in a single radiograph, and interpreting them, in conjunction with other available information.Knowledge of the clinical reason for requiring the radiographic investigation will provide background information to link with the radiological finding, and will often pose specific questions that need to be answer. It is important to decide if the question is been adequately answered, and if not plan the next stage of the investigation.Radiology is not limited for some uses; it is used in approximately all the field of treatment of diseases. Radiology is been used in Cardiology, Endocrinology, Gastroenterology, Hematology, Neurology, Renal, Skeletal, and Respiratory Medicine. In these fields different types of radiograph is been used for different fields such as for the complete scanning of brain, CT-scan is used and for the complete bodies a different type. The type of radiology, which is been used in the field of dental surgery, is either plain radiology or a different type, as plain radiology, shows limited evidence of pathology and the signs are subtle. We have to discuss about the usage of radiography in the field of dental surgeries, this can solve the problems regarding the present use of radiography in the dental field. We have to consider the standard guidelines and methods given by the Government organizations for overcoming the problems with radiography used for dental surgeries. About the Dental profession: As we, all know that the dental profession is committed to delivering the highest quality of care to each of its individual patient and... In most of the countries, the health and safety at work statistic’s states that every person working in a hospital or general practice (referred to as HCW’s) has a legal duty to ensure that all necessary steps are taken to prevent cross-infection to protect themselves, their colleagues and the patients. In addition, the management of health and safety regulations 1992 requires that a risk assessment is carried out for all procedures to reduce the possibility of harm to staff and patients. Effective infection control measures are therefore required in dental radiography even though most investigations are regarded as non-invasive or non-exposure prone procedures because they do not involve breaches of the mucosa or skin. The main risk of cross-infection is from one patient to another from salivary contamination of work areas and equipment. HCW’s themselves are not a great risk during radiography but there are no grounds for complacency. This paper makes a conclusion that a dentist must know the patient’s health history and Vulnerability to oral disease, is in the best position to make this judgment in the interest of each patient. For this reason, the guidelines are intended to serve as a resource for the practitioner and are not intended to be a standard of care, requirement, or regulations. A Dentist must always understand the problem of the patient and as per the guidelines; a dentist must perform his operation so that the patient does not complain of any kind of problem in future.

Industrial Separation of a Mixture: Fractional Distillation

Industrial Separation of a Mixture: Fractional Distillation What sphere is the mixture found in? Crude oil also known as petroleum is an unrefined oil extracted manly to produce petrol, paraffin and diesel oil. The oil is comprised of hydrocarbons, a number of organic compounds and small pieces of metal. The formation of this liquid dates back to millions of years ago from ancient marine life. This substance is located in the lithosphere inside rocks well stuck into the ground. To combat this, mining companies use the normal extraction of drilling to crack open the rocks and withdrawal the oil. Petroleum has had a significant contribution towards the world as it powers all transport vehicles, chemicals, plastics, heat and electricity. Identify physical property used during separation One of the physical properties used when petroleum is being fractionally distilled remains heating to its boiling point. This method is used in order to extract oil from the rest of mixture and make into a pure substance. This is very important due to that fact that the substance must be pure in order to sell or work as petrol or diesel. If these requirements are not met the oil will not work properly and quality will suffer. Description of Process Since petroleum is a mixture there is a numerous ways to separate it such as physical or mechanically but the most common method used throughout the world is the process of fractional distillation. This method is mainly used in most companies because different substances in the mixture have different boiling points and allows it to condense, re-evaporate then condense that permits the separation of the oil from the mixture to become easier. Here is how the oil is separated using fractional distillation: The petroleum mixture is containing different boiling points is heated to a high temperature as it has more than two substances present in it.   Then heat is normally about 400-600 degrees Celsius. This makes the mixture boil and become a vapour Following this, the vapour travels down towards the bottom of the fractional distillation column that is filled with a number of trays or plates. Next, the vapour rises where the column contains various different height sections where its boiling point is similar to the sections that are heated up from hottest (350 degrees) to lowest (30 degrees) starting from the bottom in order to produce different products. Products include jet fuel, gasoline, diesel oil, residue, refinery gas and bottled gas. After that, the trays collect the numerous liquid fractions from each section. Finally, the trays pass through condensers which cool them down and then procced into storage tanks or a used in extended chemical processing. Products of the Separation and their uses The fractional distillation of petroleum has produced several products that have a significant impact towards the modern world.   These products include gasoline, diesel, jet fuel, heavy fuel oil, residue containing bitumen and many more. Gasoline is one of the most important   substances used in in   cars   as it contains flammable liquid hydrocarbons that react with   internal combustion engines to cause a spark that causes a mini explosion. Moreover, the fuel burns immediately and powers the vehicles crankshaft. Residue containing   Bitumen is also important substance as it plays a significant role in the construction of roads. The product is mainly used in roads as the glue or binder mixed with combined particles to create asphalt concrete. Furthermore, the oils main other uses include waterproofing products, including sealing flat roofs and the production of roof felts. The following table expands this more. Products of crude oil % of Crude oil   present Uses Refinery Gas   (350 degrees) 40-50 Roads construction Roofing Waste Management Issues: There are two issues present in cleaning up petroleum. Toxicity The toxicity of the substance is very dangerous to almost all living things. The cleaning up of crude oil tends to be great issue cause of the toxicity and so the cleaners must be very careful to not be exposed or contaminate other living things. They also have to be fast with the clean up because it can dig and leech onto underground water system that links to human residential areas and pose a serious threat onto local communities. Thickness The cleaning up of crude oil also tends to be a great issue because its thick and heavy and so it takes the cleaners many days to clean it insuring that its hasnt contaminated anything else. This is because of the temperature the oil was heated during the process in order to work properly. Therefore, to a high extent the issue of toxicity and the oils thickness is a major issue during its clean up. The Impact of the separation process on Chemistry The fractional distillation of crude oil has progressively changed over the past century. This is mainly due to the advancement of technology and knowledge through the oil refining industry. Most of the oil companies used vacuum distillation to refine crude oil whereby the pressure above the liquid mixture is distilled and reduced to less than its vapour pressure causing evaporation of the oil with the lowest boiling points. However, as the mixture contained different substances that all have different boiling points this made the oil much harder to refine. Moreover, this method was then replaced by fractional distillation as it made it much easier to refine due it being able to separate a mixture with different boiling points better. Fractional distillation has had a high impact towards other fields in chemistry where its used in petrochemical, chemical plants, natural gas processing and cryogenic air separation plants. This process has allowed scientists to produce products in mode rn society and help understand more about the natural world. Evaluate one of your sources One of my sources was published by the BBC but does not present an author in the article (http://www.bbc.co.uk/schools/gcsebitesize/science/aqapre2011/rocks/fuelsrev3.shtml). This company is British commercial company known its for news, documentaries and education articles. The company was formed back in 1922 by British and American electrician companies and is known to be one of the most famous companies in the world. Articles presented on their website nearly always right and used by some schools for education purposes. To make this article more academic BBC should have identified the author to inform the validity of the source. Bibliography Reference Bbc.co.uk. (2011). BBC GCSE Bitesize: Fractional distillation. [online] Available at: http://www.bbc.co.uk/schools/gcsebitesize/science/aqa_pre_2011/rocks/fuelsrev3.shtml [Accessed 27 Mar. 2017]. Freudenrich, C. (2001). How Oil Refining Works. [online] HowStuffWorks. Available at: http://science.howstuffworks.com/environmental/energy/oil-refining4.htm [Accessed 26 Mar. 2017]. OilPrice.com. (2009). What is Crude Oil? A Detailed Explanation on this Essential Fossil Fuel | OilPrice.com. [online] Available at: http://oilprice.com/Energy/Crude-Oil/What-Is-Crude-Oil-A-Detailed-Explanation-On-This-Essential-Fossil-Fuel.html [Accessed 26 Mar. 2017]. Pollutionissues.com.(Petroleum water, effects, environmental, disasters, pollutants, United States, history, causes, impact, EPA, soil, chemicals, industrial, liquid, wells, toxic, world, human, power. [online] Available at: http://www.pollutionissues.com/Na-Ph/Petroleum.html [Accessed 27 Mar. 2017].

Futility :: essays research papers

While mining over abundant quotes, sonnets in a seemingly different language, and soliloquies with enough meter and meaning to write a doctorate, the main thing I’m left wondering is: What exactly was Shakespeare’s intent in writing Hamlet? He too, like the readers of today, was a mortal being. He too felt feelings of revenge and purposelessness, and questioned being and capability. As any other human has strived to comprehend at some point in their humble lives, I believe that this is one of Shakespeare’s attempts to justify the life given to man, or more fittingly, to comprehend man’s purpose in life. Hamlet is a pessimistic view of life that deems any man’s attempt at change, futile.   Ã‚  Ã‚  Ã‚  Ã‚  Several times within the play, Hamlet talks of man’s unused â€Å"capability and god-like reason† (259). He is distressed by â€Å"what a piece of work is a man! how noble in reason! how infinite in faculties!† (217). Man has a seemingly infinite range of action and it distresses the hero of this play that he, as well as mankind, does not utilize it. I imparts a guilt within him and he asks, â€Å"why yet I live to say ‘This thing’s to do,’/ Sith I have cause, and will, and strength, and means to do’t.† (260). I believe this worry rings true more now than ever. Today’s society is driven by time-management and efficiency. If you can do something, well we are taught we must do it. High school students are reared to be exceptional scholars, recruited athletes, multi-talented, upstanding citizens, and somehow volunteer, too. Free time is a waste of time is the message I’ve been getting, and Hamlet is battling this issue as well.   Ã‚  Ã‚  Ã‚  Ã‚  Besides being torn over the discrepancy between his capability and actions of avenging his father’s death, Hamlet is also concerned that thinking over the matter too much yield no action and therefore makes him â€Å"a coward† (225). He states that by turning something over and over in one’s mind and not coming to an immediate action â€Å"conscience does make cowards of us all† (228) and that â€Å"a thought which, quarter’d, hath but one part wisdom and ever three parts coward† (260). Does he mean to have action without thought? Is acting, or the act of being, the essence of man? By Hamlet’s saying â€Å"the readiness is all† (289) I feel that he is saying that by having fulfilled one’s potential to act, it can be done without thinking.

Cost Information and Decision Making

Q 1: 10 marks For what decisions would estimated cost information be useful if you were a hospital administrator? The Director of a Cinema hall? The Marketing vice president of a bank? Cost information is the information about the different costs that are incurred in the operation of the organization or a business process.Here the cost includes all cost like material cost, labor costs, and all other overhead costs that are incurred depending on the type of business they operates. The main objectives of cost information are: 1)To ascertain the cost per unit for different products. 2)To have correct analysis about the cost incurred. 3)To disclose source of wastage whether material, time or expenses. 4)To provide requisite data and serve as a guide to price fixing. 5)To reveal the source of economy. 6)To help in preparation of budget. 7)To organize internal audit system to ensure effective working.HOSPITAL ADMINISTRATOR: In hospital, different costs are involved such as on purchase of different kinds of medicines, equipments, antibiotics, etc and for employing different people where they are needed to pay salaries and wages etc. they should also incur transportation cost and other overhead costs for the operation of day to day operations. They should ascertain the cost incurred on the medicines, salaries and wages to the staff and employees, and to know total units consumed during certain period of time, how many people are employed and their effectiveness in their work.So by having cost information, it helps the hospital administrator in making decisions like: a)How much quantity of what medicine should be ordered within the specific time period? b)How many people to be employed and at what wages or salaries? c)What are needed and what not? d)Helps in ascertaining different amount of budget for different activities, materials†¦. Etc. e)It also helps in on what field the training and developments are needed. DIRECTOR OF CINEMA HALL:Being a director of a cine ma hall it is very important to have cost information about the total cost and per unit cost incurred while building the hall or the hiring cost, monthly or per unit electric charges, per unit cost of furniture, screen cost, projector and any other cost involved while installing the infrastructure in the hall. So the estimated cost is useful for the Director of cinema hall to: 1. To fixed the rent for the movie screener. 2. Helps in determining the most profitable pricing. 3. Helps to control the cost involved, since the cost information helps in figuring out the unnecessary cost incurred. . To decide the further investment is worthwhile or not. 5. If he screens movie, then it helps in deciding and ascertaining per ticket cost. MARKETING VICE PRESIDENT OF BANK: Here the marketing vice president of the banks deals with the process of giving loan and receiving the deposits from the public, while doing so they have to employ people, they needs stationeries like pen, paper, books, regis ter, desktop, ATM services, fund transfer etc. where it involves costs. So the cost information is very important for: 1. Fixing the interest rates for savings and loans. 2. Helps in budgeting for further development. 3.Helps in deciding whether a particular market should be tapped or not. 4. Whether to invest in new technology or not. 5. Whether to expand the business or not. Q2: 10 marks â€Å"Costs may be classified in a variety of ways according to their nature and the information needs of management. † Explain this statement giving examples of classification required for different purposes. Cost is the amount of resources, expressed in monetary terms, given up in exchange for some goods and resources.Cost classification is the process of grouping cost according to their common attributes. Careful classification of cost is of vital importance in order to identify the cost with cost center and cost units. With respect to their purpose the same cost is classified in differ ent ways as follows: 1. By Nature or Elements, or analytical classification: According to this classification the cost are divided into three categories such as materials, labor, and expenses. A)Materials cost: are those cost involved for the materials that are used for the production of the particular products.It can be further classified into direct material cost and indirect material cost. Direct material costs are those cost involved for those materials which can be identified in the product and can conveniently measure and directly charge to the product. Example: timber used in manufacturing furniture. Indirect material cost are those cost involved on those materials that do not physically becomes the part of finished product and are generally inexpensive items which may or may not become a part of the finished product. Example: threads used in stitching ghos.B)Labor costs: are those cost involved for the human efforts by which raw materials are converted into finished products . It can be further classified into direct labor cost and indirect labor costs. Direct labor costs are those cost that are paid to those workers who are directly engaged in converting raw materials into finished products. Example: wages paid to the machine operators. Indirect labor costs are those cost that are paid to those people that are not directly engaged in the production operations but only assist in the production process. Example: wages for store keepers.C)Expenses: are those cost other than the material costs and labor costs. It can be also classified further as direct expenses and indirect expenses. Direct expenses are those costs other than direct material cost and direct labor cost. Example: cost of patent right. Indirect expenses are those expenses other than indirect material cost and indirect labor cost. Example: rents and rates. 2. Functional classification: Here the costs are classified according to the different aspects of basic managerial activities involved in the operation of business under taking.A)Production or manufacturing cost: this is the total cost involved in manufacture, construction and fabrication of units of production. Example: wages, raw material cost etc. B)Administrative cost: this is the cost involved in administering the process of production. Example: salaries, office rent and lighting cost etc. C)Selling and distribution cost: this is the cost involved in the process of taking finished products for sale to the final consumers. Example: carriage outward, salesman’s salary etc. So any cost involved in administration and selling and distribution are also termed as commercial cost. 3.By degree of traceability to the product: In this case the costs are classified with their degree of traceability, such as direct and indirect cost. A)Direct cost: are those costs which are incurred for and may be conveniently identified with a particular cost center or cost unit. Example: materials used and labor employed in manufactu ring furniture. B)Indirect cost: are those cost which are incurred for the benefit of a number of cost centers or cost units and cannot be conveniently identified with particular cost center or cost unit. Example: rent for the building, machinery depreciation etc. 4. By changes in activity or volume:Here the costs are classified according to their behavior in relation to changes in the level of activity or volume of production. A)Fixed cost: are those cost which commonly remains fixed in total amount with increase or decrease in the volume of output or productive activity for a given period of time. With increase in production the per unit fixed cost decreases and vice versa. Fixed cost can be further classified as follows: i)Committed cost: are those cost that are the result of inevitable consequences of commitments previously made or are incurred to maintain certain facilities and cannot be quickly eliminated.Example: rent, insurance etc. ii)Policy cost: are those cost incurred fo r implementing some management policies as executive development, housing etc. and are often discretionary. iii)Managed cost: are those cost that are incurred to insure the operating existence of the company. Example: staff service etc. iv)Discretionary cost: are those cost which are not related to the operation but can be controlled by the management. These costs usually arises due to some policy decision and new researches etc. and can be eliminated or reduced to desirable level at the discretion of the manufacturer. )Step cost: are those cost which are constant for given level of output and then increases by a fixed amount at a higher level of output. B)Variable cost: are those cost which vary in total in direct proportion to the volume of output. These costs per unit remain relatively constant with changes in production. Example: direct labor cost, material cost etc. such cost are also known as product cost because they depends on the quantum of product rather than on time. C)Se mi-variable cost: are those cost which are partly fixed and partly variable. Example: telephone expenses, depreciation etc. 5.By controllability: cost are classified according to whether or not they are influenced by the action of given member of the under taking. A)Controllable costs: are those cost which can be influenced by the action of specified member of an undertaking. It is the costs which are within the control of the management. Examples: materials cost, labor cost etc. B)Uncontrollable cost: are those cost which cannot be influenced by the action of a specific member of an undertaking. It is the costs which are not within the control of the management. Example: rent of the building, managerial salaries etc. . By normality: Here the costs are classified according to whether these costs are normally incurred at a given level of output in the conditions in which that level of activity is normally attained. A)Normal cost: it is the cost which is normally incurred at a given l evel of output in the conditions in which that level of output is normally attained. It is the par of cost of production. B) Abnormal cost: it is the cost which is not normally incurred at a given level of output in the conditions in which that level of output is normally attained.It is not the part of cost of production and is charged to costing profit and loss account. 7. By relation with accounting period: It is the cost which is incurred in purchasing or maintaining an asset either to earn income or increasing the earning capacity. A)Capital cost: cost incurred in purchasing an assets or increasing the earning capacity of the business is called capital cost. Example: the cost of rolling machine in case of steel plant. B)Revenue cost: it is the cost involved in order to maintain the earning capacity of the concern such as cost of maintaining an assets or running a business.Example: cost of materials used in production, labor charges paid etc. 8. By time: As per the period or the time the cost is incurred the cost is classified in to historical cost and predetermined cost. A)Historical cost: are those cost which are ascertained after being incurrence. It is based on recorded facts, can be verified being supported by evidences and are objective. B)Predetermined cost: are estimated costs, since they are computed in advance of production taking consideration the previous records of cost. 9. According to planning to control: planning and control are two important functions of management.Cost accounting furnishes information to the management which is helpful in the due discharge of these two functions. A)Budgeted cost: it represent an estimate of expenditure for different phases of business operations such as manufacturing, administration, sales, research and development etc. coordinated in a well conceived framework for a period of time in future which subsequently becomes the written expression of managerial targets to be achieved. Example: raw material cost b udget, labor cost budget etc. B)Standard cost: it is the cost where the budgeted costs are translated into actual operation through the instrument of standard cost.It is defined as the predetermined cost based on a technical estimate of for materials, labor and overhead for a selected period of time and for a prescribed set of working conditions. So the standard cost is determination, in advance of production of what should be the cost. 10. By association with the product: A) Product cost: are those costs which are traceable to the product and are included in inventory evaluation. It comprises direct materials, direct labor and manufacturing overheads in case of manufacturing concerns.These are used for valuation of inventory and are shown in the balance sheet till they are sold. B)Period costs: are those cost incurred on the basis of time such as rent, salaries etc. These may relate to administration and selling costs essential to keep the business running. Though these are not ass ociated with production and are necessary to generate revenue but cannot be assigned to a product. These are charged to the period in which these are incurred and treated as expenses. 11. For managerial decision: are those cost that are classified according to their usage in the managerial decision making.A)Marginal cost: it is the total of the variable cost i. e. , prime cost plus variable overheads. It is the distinction between fixed and variable costs. Here the fixed costs are ignored and only variable costs are taken into consideration for determining the cost of products and value of work-in-progress and finished goods. B)Out of pocket cost or explicit cost: are those cost which involves payment to the outsiders and thereby gives rise to the cash expenditure as opposed to such costs as depreciation, which do not involve any cash expenditure.Such costs are relevant for price fixation during recession or when make or buy decision is to be made. C)Differential cost: are those cos t that the change in cost due to change in the level of activity or pattern or method of production is known as differential cost. If the change increases the cost then it is known as incremental cost. If there is decrease in cost resulting from decrease in output, the differences is known as decremental cost. D)Sunk cost: are those cost which are irrecoverable cost and is caused by complete abandonment of a plant.It is the written down value of the abandoned plant less its salvage value. E)Imputed and notional cost: are those cost which are notional and does not involve any cash outlay. It is the value of a benefit where no actual cost is incurred. Examples: notional rent charged on the premises owned by the proprietor, interest on capital for which no interest is paid etc. F)Opportunity cost: it is the maximum possible alternative earning that might have been earned if the productive capacity or services had been put to some alternative use.G)Replacement cost: it is the cost at wh ich there could be purchase of an asset or material identical to that which is being replaced or revalued. It is the replacement cost at the current market price. H)Avoidable and unavoidable cost: avoidable costs are those cost which can be eliminated if a particular product or department with which they are directly related, is discontinued. Unavoidable costs are those cost which will not be eliminated with the discontinuation of product or department. I)Explicit cost: are those cost which involves immediate payment of cash.They can be easily measured. Example: salaries, wages, etc. J)Implicit cost: are those costs that do not involve immediate payment of cash and are known as economic cost. Example: depreciation etc. QUESTION 3. COST SHEET FOR 2, 00,000 cases PARTICULARSUNITSCOST PER UNITTOTAL COST direct material cost2,00,00061,200,000 Direct labor cost2,00,00091,800,000 Direct expenses2,00,0004800,000 PRIME COST2,00,000193,800,000 FACTORY OVERHEAD Factory expenses2,00,0003600,00 0 WORK COST2,00,000224,400,000 OFFICE/ADMINISTRATIVE OVERHEAD Administrative cost2,00,00061,200,000COST OF PRODUCTION/COST OF GOODS SOLD2,00,000285,600,000 SELLING AND DISTRIBUTION OVERHEAD Marketing cost2,00,0001200,000 COST OF SALE2,00,000295,800,000 PROFIT2,00,0005. 81,160,000 SALES2,00,00034. 86,960,000 ? COST SHEET SHOWING COST INVOLVED FOR 5,000cases PARTICULARSUNITSCOST PER UNITTOTAL COST direct material cost5,000630,000 Direct labor cost5,000945,000 Direct expenses5,000420,000 PRIME COST5,0001995,000 FACTORY OVERHEAD Factory expenses5,000315,000 WORK COST5,000221,10,000 OFFICE/ADMINISTRATIVE OVERHEAD Administrative cost5,000630,000 COST OF PRODUCTION/COST OF GOODS SOLD5,000281,40,000SELLING AND DISTRIBUTION OVERHEAD Marketing cost5,00015,000 COST OF SALE5,000291,45,000 PROFIT5,0005. 829,000 SALES5,00034. 81,74,000 Here the cost involved in production of 1unit of screwdriver amounts to Nu. 29 and when we add the profit of cost plus 20percent, per unit cost sums up to Nu. 34. 8. But here the army representative ignored the price fixed by the company saying that the company bypassed the using selling channel and the army representative wants to pay only Nu. 22. 80 Per unit. So in this case I recommend that the price should be Nu. 33. (28*120%) per unit, since the company bypassed the contract of usual selling channel but they had incurred both administrative and factory overheads for the production of the screwdrivers and on the other hand both the administrative overhead and factory overhead are fixed cost that it doesn’t change with the volume of products produced. On the other hand the company had charged only the fixed factory and administrative overhead cost and they excluded all variable factory and administrative overhead cost, so the price per unit should be Nu. 33. 6 per unit. Cost Information and Decision Making Q 1: 10 marks For what decisions would estimated cost information be useful if you were a hospital administrator? The Director of a Cinema hall? The Marketing vice president of a bank? Cost information is the information about the different costs that are incurred in the operation of the organization or a business process.Here the cost includes all cost like material cost, labor costs, and all other overhead costs that are incurred depending on the type of business they operates. The main objectives of cost information are: 1)To ascertain the cost per unit for different products. 2)To have correct analysis about the cost incurred. 3)To disclose source of wastage whether material, time or expenses. 4)To provide requisite data and serve as a guide to price fixing. 5)To reveal the source of economy. 6)To help in preparation of budget. 7)To organize internal audit system to ensure effective working.HOSPITAL ADMINISTRATOR: In hospital, different costs are involved such as on purchase of different kinds of medicines, equipments, antibiotics, etc and for employing different people where they are needed to pay salaries and wages etc. they should also incur transportation cost and other overhead costs for the operation of day to day operations. They should ascertain the cost incurred on the medicines, salaries and wages to the staff and employees, and to know total units consumed during certain period of time, how many people are employed and their effectiveness in their work.So by having cost information, it helps the hospital administrator in making decisions like: a)How much quantity of what medicine should be ordered within the specific time period? b)How many people to be employed and at what wages or salaries? c)What are needed and what not? d)Helps in ascertaining different amount of budget for different activities, materials†¦. Etc. e)It also helps in on what field the training and developments are needed. DIRECTOR OF CINEMA HALL:Being a director of a cine ma hall it is very important to have cost information about the total cost and per unit cost incurred while building the hall or the hiring cost, monthly or per unit electric charges, per unit cost of furniture, screen cost, projector and any other cost involved while installing the infrastructure in the hall. So the estimated cost is useful for the Director of cinema hall to: 1. To fixed the rent for the movie screener. 2. Helps in determining the most profitable pricing. 3. Helps to control the cost involved, since the cost information helps in figuring out the unnecessary cost incurred. . To decide the further investment is worthwhile or not. 5. If he screens movie, then it helps in deciding and ascertaining per ticket cost. MARKETING VICE PRESIDENT OF BANK: Here the marketing vice president of the banks deals with the process of giving loan and receiving the deposits from the public, while doing so they have to employ people, they needs stationeries like pen, paper, books, regis ter, desktop, ATM services, fund transfer etc. where it involves costs. So the cost information is very important for: 1. Fixing the interest rates for savings and loans. 2. Helps in budgeting for further development. 3.Helps in deciding whether a particular market should be tapped or not. 4. Whether to invest in new technology or not. 5. Whether to expand the business or not. Q2: 10 marks â€Å"Costs may be classified in a variety of ways according to their nature and the information needs of management. † Explain this statement giving examples of classification required for different purposes. Cost is the amount of resources, expressed in monetary terms, given up in exchange for some goods and resources.Cost classification is the process of grouping cost according to their common attributes. Careful classification of cost is of vital importance in order to identify the cost with cost center and cost units. With respect to their purpose the same cost is classified in differ ent ways as follows: 1. By Nature or Elements, or analytical classification: According to this classification the cost are divided into three categories such as materials, labor, and expenses. A)Materials cost: are those cost involved for the materials that are used for the production of the particular products.It can be further classified into direct material cost and indirect material cost. Direct material costs are those cost involved for those materials which can be identified in the product and can conveniently measure and directly charge to the product. Example: timber used in manufacturing furniture. Indirect material cost are those cost involved on those materials that do not physically becomes the part of finished product and are generally inexpensive items which may or may not become a part of the finished product. Example: threads used in stitching ghos.B)Labor costs: are those cost involved for the human efforts by which raw materials are converted into finished products . It can be further classified into direct labor cost and indirect labor costs. Direct labor costs are those cost that are paid to those workers who are directly engaged in converting raw materials into finished products. Example: wages paid to the machine operators. Indirect labor costs are those cost that are paid to those people that are not directly engaged in the production operations but only assist in the production process. Example: wages for store keepers.C)Expenses: are those cost other than the material costs and labor costs. It can be also classified further as direct expenses and indirect expenses. Direct expenses are those costs other than direct material cost and direct labor cost. Example: cost of patent right. Indirect expenses are those expenses other than indirect material cost and indirect labor cost. Example: rents and rates. 2. Functional classification: Here the costs are classified according to the different aspects of basic managerial activities involved in the operation of business under taking.A)Production or manufacturing cost: this is the total cost involved in manufacture, construction and fabrication of units of production. Example: wages, raw material cost etc. B)Administrative cost: this is the cost involved in administering the process of production. Example: salaries, office rent and lighting cost etc. C)Selling and distribution cost: this is the cost involved in the process of taking finished products for sale to the final consumers. Example: carriage outward, salesman’s salary etc. So any cost involved in administration and selling and distribution are also termed as commercial cost. 3.By degree of traceability to the product: In this case the costs are classified with their degree of traceability, such as direct and indirect cost. A)Direct cost: are those costs which are incurred for and may be conveniently identified with a particular cost center or cost unit. Example: materials used and labor employed in manufactu ring furniture. B)Indirect cost: are those cost which are incurred for the benefit of a number of cost centers or cost units and cannot be conveniently identified with particular cost center or cost unit. Example: rent for the building, machinery depreciation etc. 4. By changes in activity or volume:Here the costs are classified according to their behavior in relation to changes in the level of activity or volume of production. A)Fixed cost: are those cost which commonly remains fixed in total amount with increase or decrease in the volume of output or productive activity for a given period of time. With increase in production the per unit fixed cost decreases and vice versa. Fixed cost can be further classified as follows: i)Committed cost: are those cost that are the result of inevitable consequences of commitments previously made or are incurred to maintain certain facilities and cannot be quickly eliminated.Example: rent, insurance etc. ii)Policy cost: are those cost incurred fo r implementing some management policies as executive development, housing etc. and are often discretionary. iii)Managed cost: are those cost that are incurred to insure the operating existence of the company. Example: staff service etc. iv)Discretionary cost: are those cost which are not related to the operation but can be controlled by the management. These costs usually arises due to some policy decision and new researches etc. and can be eliminated or reduced to desirable level at the discretion of the manufacturer. )Step cost: are those cost which are constant for given level of output and then increases by a fixed amount at a higher level of output. B)Variable cost: are those cost which vary in total in direct proportion to the volume of output. These costs per unit remain relatively constant with changes in production. Example: direct labor cost, material cost etc. such cost are also known as product cost because they depends on the quantum of product rather than on time. C)Se mi-variable cost: are those cost which are partly fixed and partly variable. Example: telephone expenses, depreciation etc. 5.By controllability: cost are classified according to whether or not they are influenced by the action of given member of the under taking. A)Controllable costs: are those cost which can be influenced by the action of specified member of an undertaking. It is the costs which are within the control of the management. Examples: materials cost, labor cost etc. B)Uncontrollable cost: are those cost which cannot be influenced by the action of a specific member of an undertaking. It is the costs which are not within the control of the management. Example: rent of the building, managerial salaries etc. . By normality: Here the costs are classified according to whether these costs are normally incurred at a given level of output in the conditions in which that level of activity is normally attained. A)Normal cost: it is the cost which is normally incurred at a given l evel of output in the conditions in which that level of output is normally attained. It is the par of cost of production. B) Abnormal cost: it is the cost which is not normally incurred at a given level of output in the conditions in which that level of output is normally attained.It is not the part of cost of production and is charged to costing profit and loss account. 7. By relation with accounting period: It is the cost which is incurred in purchasing or maintaining an asset either to earn income or increasing the earning capacity. A)Capital cost: cost incurred in purchasing an assets or increasing the earning capacity of the business is called capital cost. Example: the cost of rolling machine in case of steel plant. B)Revenue cost: it is the cost involved in order to maintain the earning capacity of the concern such as cost of maintaining an assets or running a business.Example: cost of materials used in production, labor charges paid etc. 8. By time: As per the period or the time the cost is incurred the cost is classified in to historical cost and predetermined cost. A)Historical cost: are those cost which are ascertained after being incurrence. It is based on recorded facts, can be verified being supported by evidences and are objective. B)Predetermined cost: are estimated costs, since they are computed in advance of production taking consideration the previous records of cost. 9. According to planning to control: planning and control are two important functions of management.Cost accounting furnishes information to the management which is helpful in the due discharge of these two functions. A)Budgeted cost: it represent an estimate of expenditure for different phases of business operations such as manufacturing, administration, sales, research and development etc. coordinated in a well conceived framework for a period of time in future which subsequently becomes the written expression of managerial targets to be achieved. Example: raw material cost b udget, labor cost budget etc. B)Standard cost: it is the cost where the budgeted costs are translated into actual operation through the instrument of standard cost.It is defined as the predetermined cost based on a technical estimate of for materials, labor and overhead for a selected period of time and for a prescribed set of working conditions. So the standard cost is determination, in advance of production of what should be the cost. 10. By association with the product: A) Product cost: are those costs which are traceable to the product and are included in inventory evaluation. It comprises direct materials, direct labor and manufacturing overheads in case of manufacturing concerns.These are used for valuation of inventory and are shown in the balance sheet till they are sold. B)Period costs: are those cost incurred on the basis of time such as rent, salaries etc. These may relate to administration and selling costs essential to keep the business running. Though these are not ass ociated with production and are necessary to generate revenue but cannot be assigned to a product. These are charged to the period in which these are incurred and treated as expenses. 11. For managerial decision: are those cost that are classified according to their usage in the managerial decision making.A)Marginal cost: it is the total of the variable cost i. e. , prime cost plus variable overheads. It is the distinction between fixed and variable costs. Here the fixed costs are ignored and only variable costs are taken into consideration for determining the cost of products and value of work-in-progress and finished goods. B)Out of pocket cost or explicit cost: are those cost which involves payment to the outsiders and thereby gives rise to the cash expenditure as opposed to such costs as depreciation, which do not involve any cash expenditure.Such costs are relevant for price fixation during recession or when make or buy decision is to be made. C)Differential cost: are those cos t that the change in cost due to change in the level of activity or pattern or method of production is known as differential cost. If the change increases the cost then it is known as incremental cost. If there is decrease in cost resulting from decrease in output, the differences is known as decremental cost. D)Sunk cost: are those cost which are irrecoverable cost and is caused by complete abandonment of a plant.It is the written down value of the abandoned plant less its salvage value. E)Imputed and notional cost: are those cost which are notional and does not involve any cash outlay. It is the value of a benefit where no actual cost is incurred. Examples: notional rent charged on the premises owned by the proprietor, interest on capital for which no interest is paid etc. F)Opportunity cost: it is the maximum possible alternative earning that might have been earned if the productive capacity or services had been put to some alternative use.G)Replacement cost: it is the cost at wh ich there could be purchase of an asset or material identical to that which is being replaced or revalued. It is the replacement cost at the current market price. H)Avoidable and unavoidable cost: avoidable costs are those cost which can be eliminated if a particular product or department with which they are directly related, is discontinued. Unavoidable costs are those cost which will not be eliminated with the discontinuation of product or department. I)Explicit cost: are those cost which involves immediate payment of cash.They can be easily measured. Example: salaries, wages, etc. J)Implicit cost: are those costs that do not involve immediate payment of cash and are known as economic cost. Example: depreciation etc. QUESTION 3. COST SHEET FOR 2, 00,000 cases PARTICULARSUNITSCOST PER UNITTOTAL COST direct material cost2,00,00061,200,000 Direct labor cost2,00,00091,800,000 Direct expenses2,00,0004800,000 PRIME COST2,00,000193,800,000 FACTORY OVERHEAD Factory expenses2,00,0003600,00 0 WORK COST2,00,000224,400,000 OFFICE/ADMINISTRATIVE OVERHEAD Administrative cost2,00,00061,200,000COST OF PRODUCTION/COST OF GOODS SOLD2,00,000285,600,000 SELLING AND DISTRIBUTION OVERHEAD Marketing cost2,00,0001200,000 COST OF SALE2,00,000295,800,000 PROFIT2,00,0005. 81,160,000 SALES2,00,00034. 86,960,000 ? COST SHEET SHOWING COST INVOLVED FOR 5,000cases PARTICULARSUNITSCOST PER UNITTOTAL COST direct material cost5,000630,000 Direct labor cost5,000945,000 Direct expenses5,000420,000 PRIME COST5,0001995,000 FACTORY OVERHEAD Factory expenses5,000315,000 WORK COST5,000221,10,000 OFFICE/ADMINISTRATIVE OVERHEAD Administrative cost5,000630,000 COST OF PRODUCTION/COST OF GOODS SOLD5,000281,40,000SELLING AND DISTRIBUTION OVERHEAD Marketing cost5,00015,000 COST OF SALE5,000291,45,000 PROFIT5,0005. 829,000 SALES5,00034. 81,74,000 Here the cost involved in production of 1unit of screwdriver amounts to Nu. 29 and when we add the profit of cost plus 20percent, per unit cost sums up to Nu. 34. 8. But here the army representative ignored the price fixed by the company saying that the company bypassed the using selling channel and the army representative wants to pay only Nu. 22. 80 Per unit. So in this case I recommend that the price should be Nu. 33. (28*120%) per unit, since the company bypassed the contract of usual selling channel but they had incurred both administrative and factory overheads for the production of the screwdrivers and on the other hand both the administrative overhead and factory overhead are fixed cost that it doesn’t change with the volume of products produced. On the other hand the company had charged only the fixed factory and administrative overhead cost and they excluded all variable factory and administrative overhead cost, so the price per unit should be Nu. 33. 6 per unit.